Tribunal allows appeals, overturns order on CENVAT Credit for wind mill services The Tribunal allowed the appeals, setting aside the order confirming the recovery of CENVAT Credit availed on input services for wind mills used in ...
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Tribunal allows appeals, overturns order on CENVAT Credit for wind mill services
The Tribunal allowed the appeals, setting aside the order confirming the recovery of CENVAT Credit availed on input services for wind mills used in electricity generation. Relying on the decision of a Larger Bench in a similar case, the Tribunal affirmed the appellants' entitlement to claim the credit, emphasizing the settled issue regarding such services. The penalty imposed was dropped, and the appeals were allowed with necessary consequential relief in accordance with the law.
Issues: - Eligibility of CENVAT Credit on input services for wind mills used in electricity generation
Analysis:
The judgment concerns appeals filed against an order passed by the Commissioner (Appeals) C.Ex. & S.Tax, Ahmedabad, regarding the eligibility of CENVAT Credit on input services used for wind mills generating electricity. The appellants availed CENVAT Credit on services like maintenance, repair, erection, commission, and installation for wind mills at Jamnagar. A demand notice was issued for recovery of the credit availed during a specific period, which was confirmed upon adjudication, with a penalty imposed. The Commissioner (Appeals) upheld the demand but dropped the penalty, leading to the current appeal.
The appellant's advocate argued that the issue was settled by a decision of the Larger Bench of the Tribunal in the case of Parry Engg. & Electronics P. Ltd, emphasizing the entitlement to avail CENVAT Credit on input services related to wind mills used for electricity generation. The Revenue's representative supported the Commissioner's findings but failed to present any contrary judgment. The Tribunal noted that the issue had been conclusively decided by the Larger Bench in the Parry Engg. & Electronics P. Ltd case, affirming the Assessee's right to claim CENVAT Credit on input services for wind mills used in electricity generation. Consequently, the impugned order was set aside, and the appeals were allowed with any necessary consequential relief as per the law.
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